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Disguised remuneration tax avoidance schemes and the consequences

Following the Supreme Court's decision in the Rangers football club case, HMRC are strongly recommending that taxpayers who used disguised remuneration tax avoidance schemes, should now be considering settling their affairs to minimise interest and penalties.

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HMRC is warning that it will take action against a ‘wide range’ of disguised remuneration tax avoidance schemes in the wake of the Supreme Court’s decision in the Rangers football club case, and has published fresh guidance for those making employment payments to a third party under such arrangements

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